Taxes in Lithuania



Laws of the Republic of Lithuania provide for 25 taxes. Principal taxes are the following:


  Object of the tax   Tax and rate
  Profits     15% or 5% Corporate income tax*

According to Double Tax Agreement.


If there is no Double Tax Agreement, 15% personal income tax is applicable for natural person


No taxes for dividends for legal person from European Union 


  15%  Personal income tax

  39,98%  Health insurance

  0,2%  Payment to Guarantee Fund 

  Property    0,3% – 3% property tax
  VAT    21%


* If average number of employees does not exceed 10 and income during the tax period does not exceed 300 000 €, a rate of 5% shall be imposed.